关于新农保个人账户计发系数的研究  

Study on Individual Account Pension Divisor Coefficient of New Rural Social Endowment Insurance

作　　者：王小春[1] 高玲玲[1] 

机构地区：[1]河北工业大学人文与法律学院,天津300401

出　　处：《石家庄经济学院学报》2013年第4期96-99,共4页Journal of Shijiazhuang University of Economics

基　　金：河北省哲学社会科学基金项目"新型农村社会养老保险可持续发展研究--以河北省为例"(HB12SH034)

摘　　要：根据《国务院关于开展新型农村社会养老保险试点的指导意见》的规定,目前我国新农保个人账户养老金计发系数为139。以此政策规定为出发点,通过精算模型对个人账户计发系数进行测算评价,发现其计发系数偏小,并以此为基础,提出合理的改革对策。结论表明新农保个人账户养老金领取额目前不适宜建立待遇增长机制,计发系数调整为186比较符合现实要求,同时应建立新农保基础养老金待遇增长机制,个人账户养老基金应进行市场化投资运营,以提高个人账户收益率。In accordance with the regulation in ＂State Council＇ s Guiding Opinions on Carrying out New Rural Social Endowment Insurance＂, the individual account pension divisor coefficient of new rural social endowment insurance in China now is 139. Starting from this policy provisions, this paper predicts and appraises the individual account pension divisor coefficient of this system through actuarial model. It is found that the divisor coefficient is too small. Then bases on study, the reasonable reform measures are proposed. It is considered that it is unsuitable to establish treatment growth mechanism for the individual account pension amount currently, and the individual account pen- sion divisor coefficient should be adjusted to 186. Meanwhile the growth mechanism of basic pension benefits of new agricultural insurance should be established. Individual account pension should implement market-oriented invest- ment and operation in order to increase the rate of return on individual account.

关 键 词：新农保 个人账户 计发系数 改革对策 

分 类 号：F323.89[经济管理—产业经济]